1. After the account have been adjusted at November 30, the end of the fiscal year, the following balances were taken from the ledger of Pond Landscaping Co.:
Brett Maxim, Capital $978,500
Brett Maxim, Drawing 50,000
Fees Earned 779,000
Wages Expense 389,000
Rent Expense 60,000
Supplies Expense 7,200
Miscellaneous Expense 11,400
Journalize the four entries required to close the accounts.